Informal vs. Formal Appeal: Which Should You Try First?
You've decided your property assessment is too high. Great. Now comes the strategic question: do you start with an informal review or jump straight to a formal appeal?
Most homeowners assume they need to file official paperwork and prepare for a hearing. That's one path, but it's not always the best first move. (New to property tax appeals? Read our Appeal 101 guide first for the fundamentals.)
Let's break down both options, when each makes sense, and how to decide which approach fits your situation.
The Quick Answer
90% of homeowners should start with an informal review. It's free, fast, and often gets you the same result as a formal appeal without the hassle.
But there are specific situations where going straight to formal makes sense. We'll cover those too.
What Is an Informal Review?
An informal review is exactly what it sounds like: you're asking the assessor's office to take another look at your property's value without filing a formal legal appeal.
Think of it as a conversation rather than a court case.
How It Works
Step 1: You contact the assessor's office (phone, email, or letter).
Step 2: You explain why you think your assessed value is too high and provide supporting evidence (comparable sales, photos, property record errors).
Step 3: An assessor reviews your submission and makes a determination.
Step 4: If they agree, they adjust your value. If they don't, they tell you why.
Timeline: Usually 2-6 weeks from submission to decision.
Pros & Cons of Informal Appeals
| Pros | Cons |
|---|---|
| No filing fee – Saves you $25-$100 depending on your county Faster resolution – Weeks instead of months Less formal process – No hearing, no official testimony Flexibility – You can supplement your case if the assessor has questions No burned bridges – You can still file a formal appeal if informal fails Direct communication – You're working with the assessor, not against them | Not binding – The assessor can say no without detailed justification No independent review – The same office that set your value is reviewing it Less structured – No formal evidence rules or procedures No hearing – You can't present your case in person to an independent board Variable standards – How much evidence is "enough" varies by assessor |
What You Need for Informal
Informal appeals require less preparation than formal ones, but homeowners typically spend 11-20 hours preparing their case. You need solid evidence: gather documents, research comparable sales, apply price adjustments to each comp, and package the evidence.
Here is the DIY preparation guide for a detailed breakdown of what evidence you need and how to prepare it.
What Is a Formal Appeal?
A formal appeal is an official legal process where you file paperwork with your county's assessment appeals board (or equivalent body) challenging your assessed value.
This isn't a lawsuit, but it has legal structure and procedures.
How It Works
Timeline: Usually 3-12 months from filing to decision, depending on your county's backlog.
Step 1: You complete an official appeal application during the designated filing window (typically 30-90 days after assessment notices are mailed).
Step 2: You pay a filing fee (usually $25-$100, sometimes more for commercial properties).
Step 3: Your case is assigned to a hearing officer or appeals board panel.
Step 4: You receive a hearing date (typically 3-9 months out).
Step 5: You present your case at a formal hearing with evidence, testimony, and sometimes witnesses.
Step 6: The board issues a written decision.
Pros & Cons of Formal Appeals
| Pros | Cons |
|---|---|
| Binding decision – If you win, the county must adjust your value Independent review – Appeals board is separate from the assessor's office Structured process – Clear rules, procedures, and evidence standards Hearing opportunity – You can present your case in person and respond to questions Written decision – You get a detailed explanation of the outcome Legal record – Creates documentation if you need to appeal further Assessor cooperation – Assessors often settle before hearings to avoid workload | Filing fee – $25-$100+ upfront, non-refundable even if you win Strict deadlines – Miss the window and you wait another year Longer process – Months instead of weeks More formal – Hearing can feel intimidating Time commitment – Preparing for a hearing takes days if not weeks Public record – Hearings are typically public Potential for no change – If you lose, you've spent time and money |
What You Need for Formal
Formal appeals are quasi-judicial proceedings with specific rules and procedures. Here's what you need to know and prepare to give yourself the best chance of success.
Understanding What You're Actually Contesting
Critical point: You're challenging the assessed value, not your tax rate or bill amount.
Appeals boards focus exclusively on market value (and sometimes assessment uniformity). They don't have authority over tax rates, and "my taxes feel too high" isn't a valid appeal ground. Keep your argument focused on what your property would actually sell for. Understanding what assessors care about helps you stay focused on the right evidence.
The Appeal Process Structure
Most jurisdictions use a ladder system with multiple review levels:
- Informal review with the assessor (phone/email or quick meeting)
- Local appeal board (Board of Equalization/Review or Assessment Appeals Board)
- State tax tribunal/board for further appeals
- Court as a final option (sometimes with binding arbitration available)
This structure, including an informal step plus one or more independent hearings, is widely recommended by assessment standards bodies and gives you multiple opportunities to present your case.
Deadlines are typically 30–60 days from your notice of value, or a fixed seasonal window set by your county.
What the Board Can (and Can't) Decide
| The Board's Authority | What's Outside Their Authority |
|---|---|
| Decide value, classification, and equalization issues Adjust your assessed value up, down, or leave it unchanged Review evidence and make binding determinations | Setting tax rates (that's the legislature) Waiving interest or penalties Making exceptions based on ability to pay Addressing "fairness" arguments not tied to actual value |
Important: In many jurisdictions, the board can raise, lower, or keep your assessed value based on the evidence. Go in with solid, defensible numbers—not inflated claims. (We address this concern thoroughly in our guide on appeal risks.)
Your Burden of Proof
In most states, you carry the burden and the assessor's value is presumed correct. Focus everything on market value as of the valuation date (often January 1 in your state). Here's what boards find persuasive (for more on finding and presenting comparable sales, see our comparable sales guide):
| Required | Strongly Recommended | Advanced (Complex Cases) |
|---|---|---|
| Completed appeal application Filing fee ($25-$100) 3-6 comparable sales with adjustments for size, condition, location, features Opinion of value with supporting calculations | Property record card – correct errors in square footage, bedrooms, condition rating Condition documentation – dated photos, repair estimates, insurance claims Written summary – 1-2 page narrative tied to market value Market data – area trends, not cherry-picked comps Professional appraisal – USPAP-compliant, especially for high-value/complex properties | Expert testimony – licensed appraiser or agent Uniformity analysis – show assessment out of line with similar properties' ratios Detailed comp adjustments – breakdown for each comparable Inspection reports – engineering/professional documentation for structural or environmental issues |
The Hearing: What to Expect
Hearings are typically short and quasi-judicial. You present your case first, then the assessor presents their position. Board members ask questions of both parties, each side gets brief rebuttal time, and the decision usually comes later if not immediately.
Bring copies for each board member and the assessor. Stay factual, tie everything to market value on the valuation date, and practice a concise 5-10 minute presentation. Answer questions directly. If you don't know something, say so. Remain professional throughout; you're presenting evidence, not arguing with the assessor personally.
Avoid these critical mistakes: Don't argue about tax rates or your bill amount. The board only cares about property value. Don't get emotional or use sales far from the valuation date. Don't present new evidence if your county requires pre-submission. Remember that the board could raise your value if evidence supports it. Our myths guide debunks many common misconceptions that lead to these mistakes.
If You Need to Go Further
If you lose at the local board level, you typically have options:
State-level appeal: Most states have a property tax board or tribunal that reviews local board decisions. Deadlines to file are usually 30-45 days from the local decision.
Court appeal: After exhausting administrative remedies, you can typically appeal to court. Some states offer binding arbitration as an alternative.
Next year: Even if you lose this year, you can file again next year with improved evidence or if market conditions change.
The Decision Matrix
| Start with Informal If: | Go Straight to Formal If: |
|---|---|
| Straightforward case: Clear factual errors, obvious comparable sales, or recent appraisal showing lower value Moderate reduction (5-15%): Assessors more likely to make small adjustments informally Time before formal deadline: Try informal first, then file formal if needed Responsive assessor's office: Check reviews or ask neighbors about their experience Testing your case: See how assessor responds before investing more effort Limited prep time: Informal requires less documentation and no hearing prep | Informal deadline passed: Don't miss your window waiting for a response Large reduction (20%+): Big adjustments usually require formal proceedings Already denied informally: Time to escalate to independent review No informal option: Some counties only accept formal appeals Complex case: Major valuation methodology disputes, unequal assessment arguments, or commercial/unique properties Unresponsive assessor: If they don't reply to informal requests, go formal Want binding decision: Confident in your case and want it on record |
The Bottom Line
You're not choosing between informal and formal—you're choosing the order. Informal is free and fast, making it the right first step unless your deadline is tight. If it doesn't work, escalate to formal. Most successful appeals use both.
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